1,720,963 research outputs found
Pengaruh Struktur Modal, Struktur Aset dan Profitabilitas terhadap Potensi Terjadinya Financial Distress Perusahaan (Studi pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017)
No full textThe purpose of this study is to examine the effect of capital structure proxied by Financial Leverage and Equity Structure, Asset Structure and Profitability to the potential for Financial Distress in the company. The sample used in this study is various industrial sector manufacturing companies listed on the Indonesia Stock Exchange during the period 2014 to 2017. The sample selection method used was the purposive sampling method. Hypothesis testing is done using logistic regression. Based on the results of hypothesis testing it can be concluded that the financial leverage variable is proven to have a significant positive effect on the likelihood of financial distress, the Asset Structure Variable is proven to have a significant negative effect on the likelihood of financial distress, as well as the Return on Asset variable also has a significant negative effect on the likelihood of financial distress . While the Equity Structure variable was not proven significant in influencing the likelihood of financial distress in the company.The purpose of this study is to examine the effect of capital structure proxied by Financial Leverage and Equity Structure, Asset Structure and Profitability to the potential for Financial Distress in the company. The sample used in this study is various industrial sector manufacturing companies listed on the Indonesia Stock Exchange during the period 2014 to 2017. The sample selection method used was the purposive sampling method. Hypothesis testing is done using logistic regression. Based on the results of hypothesis testing it can be concluded that the financial leverage variable is proven to have a significant positive effect on the likelihood of financial distress, the Asset Structure Variable is proven to have a significant negative effect on the likelihood of financial distress, as well as the Return on Asset variable also has a significant negative effect on the likelihood of financial distress . While the Equity Structure variable was not proven significant in influencing the likelihood of financial distress in the company
Pelatihan Dan Pendampingan Usaha Startup “Iqbal Material” Di Balecatur, Yogyakarta
Full text linkTujuan program pengabdian masyarakat ini adalah untuk membantu memecahkan permasalahan di bidang pemasaran dan bidang keuangan yang ada pada Usaha Material “IQBAL MATERIAL”. Metode Pelaksanaan yang dilakukan yaitu melalui program pelatihan dan pendampingan. Permasalahan-permasalahan yang terselesaikan antara lain, Khalayak sasaran : (1) sudah memiliki buku khusus untuk mencatat transaksi-transaksi usaha yang terjadi; (2) mampu membuat laporan keuangan usaha; (3) memiliki papan identitas usaha; (4) memiliki leaflet dan frayer untuk promosi usahanya; (5) memiliki nota dengan logo usaha sendiri; (6) memiliki stempel usaha sendiri. Program pengabdian ini berjalan dengan lancar dan mampu menumbuhkan semangat pengembangan usaha material “IQBAL MATERIAL” yang masih merupakan usaha baru (startup). Selain itu menambah wawasan mengenai pentingnya manajemen pemasaran dalam mengelola usaha, sekaligus memberikan solusi kepada pemilik terhadap permasalahan pemasaran dan pengelolaan keuangan yang selama ini dihadapi. Kata kunci : pendampingan keuangan, pendampingan pemasara
Apakah Profitabilitas dan Struktur Modal Mempengaruhi Nilai Perusahaan? Dividen sebagai Variabel Moderasi
No full textThis research aims to examine the effect of profitability and debt on firm value with dividend policy as a moderating variable. The companies that became the research sample were companies engaged in the manufacturing industry sector for five periods, from 2016 to 2020. This research uses a quantitative approach. The sample selection technique used in this study was the purposive sampling technique. Test the hypothesis using multiple linear regression and moderated regression analysis (MRA) using eviews 12. The results showed that profitability significantly positively affects the firm's value. Meanwhile, the capital structure cannot affect the value of the firm. Dividends are not able to moderate the effect of profitability on firm value. Dividends are also incapable of moderating the influence of the capital structure on firm value. Based on the study results, it can be concluded that profitability is a variable that needs to be considered for investors, companies and stakeholders interested in firm value.Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan struktur modal perusahaan terhadap nilai perusahaan dengan kebijakan dividen sebagai variable pemoderasi. Perusahaan yang menjadi sampel penelitian adalah perusahaan yang bergerak pada sektor industri manufaktur selama 5 periode yaitu dari tahun 2016 sampai dengan tahun 2020. Penelitian ini menggunakan pendekatan kuantitatif. Teknik pemilihan sampel yang digunakan pada penelitian ini adalah teknik purposive sampling. Uji hipotesis menggunakan regresi linier berganda dan moderated regression analysis (MRA) dengan menggunakan software eviews 12. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan. Sedangkan struktur modal tidak mampu mempengaruhi nilai perusahaan. Dividen tidak mampu memoderasi pengaruh profitabilitas terhadap nilai perusahaan. Dividen juga tidak mampu menjadi moderasi pengaruh struktur modal terhadap nilai perusahaan. Berdasarkan hasil penelitian dapat disimpulkan bahwa profitabilitas menjadi variabel yang perlu dipertimbangkan bagi investor, perusahaan serta para stakeholder yang berkepentingan terhadap nilai perusahaan
Analisis Persamaan Simultan Insider Ownership, Utang dan Kebijakan Deviden Beserta Faktor-Faktor yang mempengaruhinya.
No full textThis study excamined the simultaneous between debt, dividend and insider ownership with the factors that have influence. This reaserch facused on non financial companies which is register in Indonesia Derivative Exchange (BEI), for 2002-2006, it report the financial data complately and publish on Indonesian Capital Market Directory (ICMD). Sample taking use purposive sampling method and bring 76 compaies as the result.This study use Two Stage Square (2SLS), because the identification of simultaneous equation must fulfill just identified criteria. The exogeneous variables that use in this study are debt, dividend and insider ownership. The endogenous variables that use in this study are business risk, profitability, investment, fixed assets, growth and size of the firm.The result of reasearch shows that on debt equastion : dividend, insider ownership, risk, profitability and fixed asset have sigificant influence to debt. On dividend equation: debt, insider ownership, risk, profitability, investment and growth have significant influence to devidend. On insider ownership equastion debt, dividend, risk, and size have significant influence to insider ownership
DIGITALISASI PEMASARAN PADA UMKM EMPING MELINJO DI DUSUN MERGAN YOGYAKARTA PADA MASA PANDEMI COVID-19
Full text linkThe target partner in this community service activity is Ms. Ani's Micro, Small and Medium Enterprises (MSMEs). This MSME is located in Mergan, Minggir District, Sleman, Yogyakarta. The problems faced by partners are in the marketing aspect, especially during the current pandemic. The purpose of this community service is assisting to solve the problems faced by ‘emping melinjo MSMEs’ in the marketing aspect, so they can be survive the COVID-19 pandemic that hit almost all part of the world, including Indonesia. The method used in the implementation of this service consists of: observation, interviews, discussions, demonstrations, hands-on practice, training and mentoring. The results of this service program include: (1) Target partner has attractive product photos; (2) Target partner owned Instagram social media to introduce and market their products; (3) Target partner is able to manage Instagram social media. The results of this community service can be a reference for the next community service implementers, especially in the field of digital marketing for MSMEs.
DIGITALISASI PENCATATAN KEUANGAN DAN PENINGKATAN LITERASI KEUANGAN PADA UMKM KERAJINAN BAMBU DI DIRO, YOGYAKARTA
Full text linkMitra pengabdian masyarakat ini adalah Usaha Mikro, Kecil dan Menengah (UMKM) kerajinan bambu yang terletak di Dusun Diro, Kelurahan Sidomulyo, Kecamatan Minggir, Sleman, Yogyakarta. Permasalahan yang dihadapi oleh mitra terletak pada aspek keuangan usaha. Pengetahuan tentang pengelolaan keuangan usaha yang dimiliki mitra masih rendah. Mitra juga belum memiliki pencatatan keuangan yang standar. Tujuan dilaksanakannya pengabdian kepada masyarakat ini adalah untuk meningkatkan literasi keuangan mitra pengabdian dan memperbaiki pencatatan keuangan mitra UMKM yang di dampingi melalui digitalisasi pencatatan keuangan. Pelaksanaan kegiatan dilakukan dengan menggunakan beberapa metode, yaitu: observasi langsung, wawancara, Focus Group Discussion (FGD), penyuluhan, demonstrasi, praktik langsung dan pendampingan. Program kegiatan pengabdian berjalan lancar dan sesuai dengan yang telah direncanakan. Seluruh program telah terlaksana, mitra memiliki dan memahami pengetahuan pengelolaan usaha. Hasil dari kegiatan pengabdian ini antara lain: (1) Mitra memahami pentingnya melakukan pemisahan keuangan pribadi dan keuangan usaha dan mengaplikasikannya pada keuangan usaha yang dijalankan; (2) Mitra memahami pentingnya melakukan pencatatan keuangan dan menerapkannya pada usaha yang dijalankan; (3) Mitra dapat mengoperasikan aplikasi pencatatan keuangan usaha.
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
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